Idaho Code § 40-824
In the case of dissolved highway districts situated in two (2) or more counties, the commissioners of the county having jurisdiction of the dissolution of the district shall compute the indebtedness of the entire district and shall provide for the payment of the indebtedness out of the district funds on hand, or to be raised by special levies, which shall be determined and levied by the county, and shall be certified to the clerk of the commissioners of each of the counties in which is situated any part of the dissolved district. The tax shall be levied and imposed by each of the counties upon the property of the former district as may be within the county, the tax collected and, not less than quarterly, be remitted to the treasurer of the succeeding operational unit to be applied in payment of the indebtedness of the district.
Idaho Code § 40-824